The Effect of Time Budget Pressure and Task Complexity on the Performance of Government Internal Auditors with Emotional Intelligence as Moderation Variables

Abstract

This study is intended to test contingency theory and the theory of self efficacy with the aim of analyzing the effect of budget time pressure and task complexity on auditor performance; emotional intelligence as the moderation variables. This research was carried out in the province of Gorontalo which included the Financial and Development Supervisory Agency, the Provincial Inspectorate, the Municipal Inspectorate of the Province of Gorontalo. The sampling technique with purposive sampling method with the number of samples as many as 120 respondents with the criteria of respondents who have functional position certificates for auditors and or respondents who have been assigned to conduct financial checks . The unit of analysis used in this study is individuals . Data analysis technique used is SEM with Smart PLS software. The results showed that the budget time pressure had a negative and insignificant effect on auditor performance . task complexity has apositive and insignificant effect on auditor performance, emotional intelligence moderates the relationship of budget time pressure positively to auditor performance and emotional intelligence moderates the relationship of task complexity negatively to auditor performance. The performance of government internal auditors can be explained together with variables of budget time pressure, task complexity and emotional intelligence which is shown by the value of R2 equal to 0,431 (good), while other variables are not explained in the model of 56.9%.